HomeIndirect TaxesSCN Served After Limitation Period Invalid; CESTAT Quashes Excise Demand Against Gutka...

SCN Served After Limitation Period Invalid; CESTAT Quashes Excise Demand Against Gutka Manufacturer

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside an excise duty demand against a gutka manufacturer after holding that the show cause notice (SCN) was not properly served within the statutory limitation period, rendering the proceedings unsustainable. The bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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